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Supplementary Provisions, Article 6Transitional Measures regarding Scope of Foreign Income Tax

第六条(外国所得税の範囲に関する経過措置)

The provisions of Article 221 (Scope of Foreign Income Tax) of the New Order apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and earlier years.

新令第二百二十一条(外国所得税の範囲)の規定は、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。

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